HARJHIRMALL SINGH vs. INCOME TAX OFFICER AND OTHERS

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CWP/17381/2026HC Punjab & HaryanaPHHC01091877202610 September 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Punjab & Haryana at Chandigarh, in its order dated 10.09.2026, did not provide a specific ruling or reasoning for the case of Harjirmall Singh. Instead, it directed that the order for this petition would be in line with the detailed judgment passed in a connected writ petition, CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Consequently, no specific findings, reasoning, or ratio decidendi pertaining to Harjirmall Singh's case are present in this judgment. All pending miscellaneous applications were also disposed of.

What were the facts?

The petitioner, Harjirmall Singh, filed a writ petition (CWP-17381-2026) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer and others. The judgment was reserved on 08.09.2026 and decided on 10.09.2026. The High Court, in its order, stated that the decision for this case would be as per the detailed judgment passed in a connected matter, CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. All pending miscellaneous applications were also disposed of.

What were the issues?

The judgment does not explicitly state the issues that the Tribunal had to decide or the arguments presented by each side. It refers to a separate, detailed judgment for the order. Therefore, the specific questions of law or fact, and the contentions of the petitioner and the revenue, are not recorded in this particular order.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-17381-2026 (O&M) Reserved on : 08.09.2026 Date of decision: 10.09.2026

HARJHIRMALL SINGH

..... Petitioner

Versus

INCOME TAX OFFICER AND OTHERS

..... Respondent(s)

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL

Present : Ms. Nisha Rana, Advocate for the petitioner.

Mr. Saurabh Kapoor, Senior Standing Counsel,

Mr. Rana Gurtej Singh, Junior Standing Counsel,

Ms. Muskan Gupta, Advocate,

Mr. Vivek Sharma, Advocate,

Ms. Tanya Kumar, Advocate, for the respondent(s)-revenue.

* * *

DEEPAK SIBAL, J. 1.

For order see the detailed judgment of even date passed in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. 2.

All pending miscellaneous applications, if any, also stand disposed of.

(DEEPAK SIBAL)

JUDGE

10.09.2026

(RUPINDERJIT CHAHAL) shamsher

JUDGE

Whether speaking/reasoned : Yes / No

Whether reportable : Yes / No SHAMSHER SINGH 2026.09.15 16:06 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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